https://www.taxtmi.com/caselaws?id=93256 Copper sheets and circles made from copper scrap mixed with duty-paid zinc ingots were treated as an alloy in which copper remained the predominant metal by weight. Applying Note 3 to Section XV of the Central Excise Tariff Act, 1985, the product was classified by reference to the metal that predominates, so the incidental admixture of zinc did not take it outside Notification No. 149/86. The exemption claim was therefore accepted, the denial of benefit was set aside, and the appeals were allowed. en-us Fri, 14 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 14:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93256 Copper sheets and circles made from copper scrap mixed with duty-paid zinc ingots were treated as an alloy in which copper remained the predominant metal by weight. Applying Note 3 to Section XV of the Central Excise Tariff Act, 1985, the product was classified by reference to the metal that predominates, so the incidental admixture of zinc did not take it outside Notification No. 149/86. The exemption claim was therefore accepted, the denial of benefit was set aside, and the appeals were allowed. Case-Laws Central Excise Fri, 14 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93256